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February 12, 1996 Audit Directorate Income Tax Rulings and Large Business Interpretations Directorate Audit Division Program Management Michel Lambert & Operations Section Att: Mr. ...

Principal Issues: Whether or not a supplemental pension plan secured by a letter of credit would be an RCA Position TAKEN: Yes, explained the provisions of RCA and contributions to an RCA with respect to a letter of credit Reasons FOR POSITION TAKEN: Established position June 28, 1995 Headquarters Headquarters DO & TC Support Services Section Mary Pat Baldwin Source Deductions Division (613) 957-8953 J. ...

This position applies to the extent that the borrowed funds continue to be used for this purpose and is consistent with paragraphs 3 & 4 of IT-80. ...

1.3 Par ailleurs, pourra-t-il bénéficier de la déduction prévue à l'alinéa 110(1)d) de la Loi, dans la mesure où les actions se qualifient à titre d'« actions prescrites », au sens de la Loi et du Règlement de l'impôt sur le revenu? ...

Reasons: For the purposes of paragraph 261(2)(b), the day that the “particular amount arose” is the day on which the debt obligation is transferred. 2018 CTF Annual Conference CRA Roundtable Question 14- Foreign exchange What is the appropriate foreign exchange rate to use when computing a deduction pursuant to paragraph 20(14)(b) – i.e., does the purchaser bear foreign exchange risk on foreign currency interest accrued to the time of the purchase of the debt obligation? ...

Robin Howard 2021-091207 November 25, 2021 FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 CANADA REVENUE AGENCY, Evaluation- Income Tax Rulings Directorate, March 2021 (online: Evaluation – Income Tax rulings Directorate- Canada.ca). ...

To request this type of relief, a taxpayer has to complete Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest. ...

Reasons: See below. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 17. ...

Reasons: The two corporations may be related to each other by virtue of subparagraph 251(2)(c)(i). 2023 STEP-CRA Roundtable – June 20, 2023 Question 8. ...

Reasons: Subsection 46(1) of the Act applies only to personal-use property. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 1. ...